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摘要随着经济全球化的不断发展、市场经济的不断深入以及现代金融制度的逐渐完善，价值创造成为越来越多的现代企业所追求的目标，基于价值的管理（VBM）模式也得到了现代企业越来越多的关注。管理的首要职能为股东创造价值，使股东价值最大化也逐渐成为企业业绩评价所遵循的统一标准。由此，传统的基于利润的企业业绩评价体系显然已经不能满足管理者们对于价值科学、合理管理的需求，建立基于VBM框架的企业业绩评价体系已成为时代发展的必然。本文在分析传统的企业业绩评价体系所存在缺陷和不足的基础上，对现代企业业绩评价体系进行研究，并结合EVA评价体系、杜邦财务分析体系以及平衡计分卡（BSC）评价方法，拟建立起一套基于VBM框架的企业业绩评价体系。64541
毕业论文关键词 VBM 业绩评价 传统的企业业绩评价体系 EVA BSC
毕 业 论 文 外 文 摘 要
Title Enterprise Performance Evaluation System--VBM Framework
Abstract With the continuous development of economic globalization, the deepening of the market economy and the gradual improvement of the modern financial system, value creation has become the goal which more and more modern enterprises pursue, and Value-Based Management (VBM) has got more and more attention from modern enterprise. The primary functions of the management creating value for shareholders and maximizing shareholder value is becoming uniform standards followed by the enterprise performance evaluation. As a result, the traditional profit-based enterprise performance evaluation system has obviously cannot meet the demand of the managers who want to manage the value scientifically and rationally. Building a framework of enterprise performance evaluation system based on the VBM has become a necessity of the development of the times. After analyzing the defects and deficiencies of traditional enterprise performance evaluation system, this paper studies the Modern Enterprise Performance Evaluation System. And combined with the EVA evaluation system, the DuPont financial analysis system, and the Balanced Scorecard (BSC) evaluation methods, this paper attempts to establish a set of enterprise performance evaluation system based on the VBM framework.
Keywords VBM Performance Evaluation Traditional Enterprise Performance Evaluation System EVA BSC
1 绪论1
1.1本文的研究背景与研究意义1
1.3 本文的研究思路与研究方法5
2 VBM及企业业绩评价的理论基础5
2.1 VBM的基本理论5
2.2企业业绩评价的基本理论 8
2.3 VBM与企业业绩评价之间的联系10
3 我国企业业绩评价体系的现状及其局限性10
3. 1 企业业绩评价体系的发展 10
3．2我国企业业绩评价体系的现状以及面临的挑战14
3．3 建立基于VBM框架的企业业绩评价体系的必然性17
4 基于VBM框架的企业业绩评价体系的财务指标体系构建17
4.1基于VBM框架的企业业绩评价体系的构建思路与构建方法17
4．2建立基于VBM框架的企业业绩评价方法的财务指标体系18
5 基于VBM框架的企业业绩评价体系的非财务指标体系及权重赋值22
5.1 建立基于VBM框架的企业业绩评价方法的非财务指标体系22
5.2 对财务指标以及非财务指标权重赋值的方法说明 28
5．3企业业绩评价体系—基于VBM框架的基本构架29
结论 31